# Customs tariff code 97: WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

> Customs tariff code 97 covers WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/97
- Reference data as at: 2026-07-01
- Customs code: 97
- Third-country duty: 0 %
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| United States | 0 % | Tariff preference |

## Notes that govern this classification

### Kapitel 97

Zu Position 9701 gehören keine Mosaike, die den Charakter einer Handelsware haben (Serienerzeugnisse, Abgüsse und handwerkliche Erzeugnisse), selbst wenn diese Waren von Künstlern entworfen oder gestaltet wurden (RV E9702000). 3. Originalstiche, -schnitte und -steindrucke im Sinne der Position 9702 sind Drucke, die von einer oder mehreren vom Künstler vollständig handgearbeiteten Platte(n) in beliebigem, jedoch keinem mechanischen oder fotomechanischen Verfahren unmittelbar auf einen beliebigen Stoff schwarzweiß oder farbig abgezogen sind (RV E9703000). 4. Zu Position 9703 gehören nicht Bildhauerarbeiten, die den Charakter einer Handelsware haben (Serienerzeugnisse, Abgüsse und handwerkliche Erzeugnisse), selbst wenn diese Waren von Künstlern entworfen oder gestaltet wurden (RV E9704000). 5. …

## Subdivisions of this code

- 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
- 9702 Original engravings, prints and lithographs
- 9703 Original sculpture and statuary, in any material
- 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
- 9705 Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
- 9706 Antiques of an age exceeding 100 years

## Frequently asked questions

### What does customs tariff code 97 cover?

Code 97 covers WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 97?

The third-country duty rate for 97 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### How many digits does 97 have?

97 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 97?

The EBTI database currently holds no valid decisions on 97. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 97 change?

97 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/97.